Updated on

Method and sources

Every regulatory value on the site lives in one parameter file, dated , where each block names its source. Pages and calculators read that file: a corrected value changes everywhere at once, and no regulated amount is typed into a text by hand.

Net income

The calculator starts from takings collected (rides × average fare × weeks, or an annual amount you enter) and deducts, in order:

  1. VAT: exempt up to €37,500 of turnover in the previous year and €41,250 in the current year (service-public, F21746); above that, or if you opt in, the fare contains 10 % VAT (General Tax Code, art. 279 b quater).
  2. Commission charged by a platform, at the rate you enter. The site supplies no commission rate: the default is an example assumption.
  3. Costs you enter: vehicle, fuel, insurance, servicing, licence, other.
  4. Contributions. Micro scheme: 21.2 % of turnover excluding VAT (15.9 % with Acre for a business started since 1 July 2026), plus 0.3 % craft training levy, and 1.7 % flat-rate income tax if chosen (Urssaf). Real profit: the 2026 craftspeople’s scale (Urssaf, updated 27 February 2026) applied to profit less a 26 % allowance, capped between 1.76 % and 130 % of the social security ceiling (€48,060), with minimum bases and the €139 flat training levy.

The result is income before income tax. The hourly figure divides annual net income by the hours entered.

Tests that block publication

  • Minimum contributions published by Urssaf for 2026, to the euro: sickness benefit, basic pension, invalidity and death cover, training levy.
  • Published caps: sickness benefit and invalidity and death cover.
  • A full real-profit calculation redone by hand at €40,000 profit.
  • VAT exemption thresholds, on either side of each limit.
  • The vehicle criteria of the order of 26 March 2015, at the exact values and just below; the hybrid and electric exemption.
  • Weighted average and elimination marks of the exam, per the CMA rules.
  • The renewal calendar, month ends included.
  • Every small calculator, in both languages, with no missing value.

A discrepancy found in a source

Urssaf’s 2026 rates page gives a maximum supplementary pension contribution of €17,494. The scale on the same page (8.10% up to one ceiling, 9.10% between one and four) gives €17,013. The engine follows the scale.

What the calculators do not do

  • No household income tax, local business tax (CFE) or chamber of trades levy.
  • No SASU company: an employee-like chairman’s contributions depend on parameters we have not yet sourced.
  • No price for training, an approved doctor or a vehicle: those are your inputs.
  • No average earnings statistics, for want of a reliable public source.

Updates

A full review at least every 12 months, and whenever a text changes: exam fees each 1 January, Urssaf scales, decrees and laws on passenger transport. An error reported to contact@taxinoir.fr is checked against the source, corrected, then turned into a test. See the editorial policy.

All sources

Last checked: .

Written by

Publisher of guides and calculators for drivers · taxi, ride-hailing (VTC), ambulance

Updated on · Editorial policy · Contact

Rules and rates 2026, checked on